TSPLOST Frequently Asked Questions

Who pays the 0.75% sales tax?

The sales tax is paid by anyone who purchases taxable products or services anywhere in Fulton County, outside of the Atlanta city limits. That includes residents, visitors, and businesses.

How do I know TSPLOST funds are spent on transportation projects?

The money collected through TSPLOST is specifically allocated to fund projects that accomplish one or more of the following:

Bridge improvements
Congestion relief
Operations and safety improvements
Pedestrian and bicycle improvements
Roadway projects

How are the projects chosen?

TSPLOST projects are developed through a tiered revenue structure and identified through multiple studies and plans developed in the city, public input and approved by City Council.

Is this a new tax or a renewal?

The November 3, 2026, referendum is proposed as a renewal of the existing TSPLOST, not a separate additional transportation sales tax. If approved, it would continue the current 0.75% transportation sales tax for another five-year period.

Does TSPLOST apply to groceries, prescriptions, or other exempt items?

TSPLOST only applies to taxable sales. Items that are exempt from sales tax under Georgia law are not subject to TSPLOST.

Is TSPLOST paid through property tax?

No. TSPLOST is a sales tax, not a property tax.

Can projects change after the referendum?

Project lists are typically established as part of the referendum process, but project scopes, schedules, and costs may change due to engineering, right-of-way, permitting, utility coordination, construction costs, or revenue collections. Any significant changes should be handled through the applicable public approval process.

What happens if TSPLOST collects more revenue than expected?

If revenues exceed projections, additional eligible transportation projects may be advanced, or project funding may be adjusted according to the approved project framework and applicable intergovernmental agreements.

What happens if TSPLOST collects less revenue than expected?

If revenues are lower than projected, project schedules, scopes or funding plans may need to be adjusted. The City will prioritize projects based on public need, readiness, safety, and available funding.

When would proposed 2026 TSPLOST projects begin?

Project timing would vary. Some projects may be ready to move forward sooner, while others may require design, engineering, right-of-way acquisition, utility coordination, permitting, or additional funding before construction begins.

Will TSPLOST pay for the full cost of every proposed project?

Not always. Some projects may be fully funded by TSPLOST, while others may combine TSPLOST with federal, state, regional, grant, or local funding sources.